U.S. Supreme Court GULF, M. & N.R. CO. v. HELVERING, 293 U.S. 295 (1934)

[Page 293 U.S. 295, 296]

Appeals, 22 B.T.A. 233, and by the Court of Appeals for the District of Columbia. 63 App.D.C. 244, 71 F.(2d) 953. The question presented is the same as that decided this day in Old Mission Portland Cement Company v. Helvering, 293 U.S. 289, 55 S.Ct. 158. the judgment of the court below was therefore right and is

AFFIRMED.

Mr. Justice BUTLER and Mr. Justice ROBERTS think the judgment should be reversed.